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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000355019-02-000023.txt : 20021002
<SEC-HEADER>0000355019-02-000023.hdr.sgml : 20021002
<ACCEPTANCE-DATETIME>20021002140147
ACCESSION NUMBER:		0000355019-02-000023
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020910
ITEM INFORMATION:		Changes in registrant's certifying accountant
FILED AS OF DATE:		20021002

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FONAR CORP
		CENTRAL INDEX KEY:			0000355019
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-SPECIALTY OUTPATIENT FACILITIES, NEC [8093]
		IRS NUMBER:				112464137
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-10248
		FILM NUMBER:		02779575

	BUSINESS ADDRESS:	
		STREET 1:		110 MARCUS DR
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		5166942929

	MAIL ADDRESS:	
		STREET 1:		110 MARCUS DRIVE
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>k8k02910.txt
<TEXT>
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549
                          -----------------------------


                                   FORM 8-K/A
                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


      Date of Report (Date of earliest event reported): September 10, 2002



                                FONAR CORPORATION
             (Exact name of Registrant as specified in its charter)


   Delaware                         0-10248                        11-2464137
- ---------------                   -----------                  -----------------
(State or other                  (Commission                    (I.R.S. Employer
jurisdiction of                  File Number)                    Identification
incorporation)                                                       No.)

                 110 Marcus Drive,
                Melville, New York                         11747
              ---------------------                      ----------
              (Address of Principal                      (ZIP CODE)
                Executive Offices)

                                 (631) 694-2929
              -----------------------------------------------------
              (Registrant's telephone number, including area code:)


                                       N/A

          (Former Name or Former Address, if Changed Since Last Report)

<PAGE>
ITEM 4. CHANGE IN THE REGISTRANT'S CERTIFYING ACCOUNTANT.

Effective as of September  10, 2002,  Fonar  Corporation  (the  "Company")  as a
result of the recent  merger of several of the  Partners of Grassi & Co.,  CPA's
P.C.  into Marcum & Kliegman,  LLP,  dismissed  Grassi & Co.,  CPA's,  P.C.  and
engaged Marcum & Kliegman,  LLP as its independent  accountant.  The decision to
change accountants was approved by the Board of Directors of the Company.

The Grassi & Co., CPA's, P.C. report on the Company's  financial  statements for
the past two fiscal  years  ended June 30,  2001 and 2000  contained  no adverse
opinion or  disclaimer  of opinion  and were not  qualified  or  modified  as to
uncertainty, audit scope or accounting principles.

During the two most recent  fiscal  years ended June 30, 2001 and 2000,  and the
subsequent   interim   period  through   September  10,  2002,   there  were  no
disagreements  with  Grassi & Co.,  CPA's,  P.C.  on any  matter  of  accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedure, which disagreements,  if not resolved to the satisfaction of Grassi &
Co., CPA's,  P.C., would have caused Grassi & Co., CPA's, P.C. to make reference
thereto in their report on the financial statements for such years.

During  the two most  recent  fiscal  years and the  subsequent  interim  period
through  September  10,  2002 there  were no  reportable  events (as  defined in
Regulation S-K Item 304(a)(1)(v)).

During  the two most  recent  fiscal  years and the  subsequent  interim  period
through  September 10, 2002,  neither the Company nor anyone on its behalf,  has
consulted  with Marcum & Kliegman,  LLP regarding (i) either the  application of
accounting principles to a specified transaction,  either completed or proposed;
or the type of audit opinion that might be rendered on the  Company's  financial
statements: or (ii) any matter that was either the subject of a disagreement, as
that term is defined in Item  304(a)(1)(iv)  of  regulation  S-K and the related
instructions to Item 304 of Regulation S-K, or a reportable  event, as that term
is defined in Item 304(a)(1) (v) of Regulation S-K.

The Company  provided  Grassi & Co.,  CPA's,  P.C. with a copy of the disclosure
made under this Item 4 of Form 8-K and has requested  that Grassi & Co.,  CPA's,
P.C.  furnish  it  with a  letter  addressed  to  the  Securities  and  Exchange
Commission stating whether or not it agrees with the above statements. A copy of
such  letter,  when  received,  will be filed by amendment as Exhibit 16 to this
Form 8-K.


ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

Exhibit 16. - Letter from Grassi & Co. CPA's, P.C.: See Exhibits.



                                   SIGNATURES

Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, thereto duly authorized.

Date: October 2, 2002                       Fonar Corporation



                                        By  /s/ Raymond V. Damadian
                                            ---------------------

                                            Raymond V. Damadian
                                            President & Chairman









</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>ex16.txt
<TEXT>
Grassi & Co.
805 Third Avenue
New York, New York 10022

September 10, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Sirs:

We have read the statements made by Fonar Corporation,  which we understand will
be filed with the  Commission,  pursuant  to Item 4 on Form 8-K,  as part of the
Company's  Report on the Form 8-K dated  September  10, 2002.  We agree with the
statements concerning our firm in such Form 8-K.

Very Truly Yours


/s/Grassi & Co., CPAs, P.C.
   Grassi & Co., CPAs, P.C.

CC: Raymond V. Damadian
    Fonar Corporation
    110 Marcus Drive
    Melville, NY 11747

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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